SBR has 4 professional skills marks: 2 in question 2 and 2 in question 4. ACCA says each question explains what its professional skills marks are for.
Question 2
2 professional skills marks
Question 4
2 professional skills marks
In all
4 of 100 marks
What the study guide expects
Taking a stakeholder or an external focus when you answer.
Professional skills such as problem solving, dealing with information and decision making.
Communication suited to the scenario.
Professional and ethical judgement, together with the technical knowledge the scenario needs.
How the course practises them
Question 2 and question 4 style questions here end with a part on the professional skills criteria the question states. Mia reads that part like any written part: she shows which criteria your answer meets, in your own words, and what to add.
Try 3 questions
Short questions in the course’s own format, not ACCA’s: the exam itself is all written.
Question 1 · Course practice question · Syllabus A12 marks
Ethics in corporate reporting
Omar, the finance director of Vance Co, owns all the shares of Quarrie Co. During 2026 Vance Co lent $1.5m to Quarrie Co at the interest rate banks charge similar borrowers, and the loan was still outstanding at 31 December 2026. Vance Co's revenue is $400m. The managing director asks Omar's team to leave the loan out of the notes because it was made on normal commercial terms.
Which TWO of the following statements are correct? (2 marks)
Question 2 · Course practice question · Syllabus B12 marks
The Conceptual Framework
Orwell Co's sustainability manager says its general purpose financial reports should be written mainly for its employees, the local community and regulators.
Whom does the Conceptual Framework identify as the primary users of general purpose financial reports? (2 marks)
Question 3 · Course practice question · Syllabus C72 marks
Provisions, contingencies and events after the reporting period
Ingleby Co prepares financial statements to 31 December. On 1 November 2026 its board approved a detailed formal plan to close a factory, and on 20 November 2026 it announced the plan's main features to the staff and customers affected. The closure will happen in 2027. Ingleby Co expects these costs and gains ($000):
Redundancy payments to the factory's staff 4,200; notice pay for factory staff released from work during their notice period 1,100; retraining staff who will move to other sites 600; relocating those staff 400; new IT systems for the remaining sites 1,500; the factory's operating losses until it closes 900; and an expected gain of 700 on selling the factory's plant.
What restructuring provision should Ingleby Co recognise at 31 December 2026, in $000? (2 marks)
4: 2 in question 2 and 2 in question 4, according to ACCA's study guide.
What are the professional skills marks for?
ACCA says each question gives guidance on what its professional skills marks are awarded for. The study guide names skills such as problem solving, dealing with information, decision making and communication suited to the scenario.
Unofficial practice for the ACCA Strategic Business Reporting (SBR) exam, not affiliated with ACCA. ACCA is a trademark of the Association of Chartered Certified Accountants, which does not endorse this course. Every question here is original. No VAT is charged.